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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Submitting the account and obtaining a grant: introduction

The procedure that the personal representatives (PRs) (IHTM05012) must follow to obtain a grant (IHTM05001) will depend on whether they calculate the tax or whether it is calculated by us but the following will apply in most cases:

  • In non-taxpaying estates, where the deceased was domiciled (IHTM13001) in the UK, there is no need to obtain an IHT reference before sending the account and the IHT421 to us. We will stamp the IHT421 and return it to the agent, taxpayer or Probate Registry. The IHT400 will be data captured and risk assessed. Some cases will be considered for further examination by Service or Compliance staff.
  • In all cases where there is any tax to be paid on delivery of the account the PRs must apply for an IHT reference before sending the account to us or any payment to HMRC Banking.
  • In taxpaying estates, where the deceased was domiciled in the UK the schedule IHT421, IHT400, and any other schedules or documents should be sent to us. The payslip and payment should be sent to HMRC Banking, Cumbernauld. When we know that the tax has been paid we will stamp the IHT421 and either return it to the taxpayer or agent (to apply for the grant) or return it to the Probate Registry.
  • Where the deceased was domiciled outside the UK the IHT421, IHT400, and any payslip and payment due should all be sent to us. Once the question of domicile (IHTM13001) has been considered, we will stamp the IHT421 before returning it to the taxpayer or solicitor to apply for the grant.

In all cases, there is no need to wait until the Probate Registry have issued the grant before dealing with the case, such as referring to the District Valuer (IHTM23002), raising enquiries (IHTM29011) with the taxpayer or, if appropriate, closing the case.